PENGARUH PROFESIONALISME DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS

Eko Septianto, 2013: The Influence of Auditor’s Professionalism and Experience Toward Materiality Level Consideration Advisors: (I) Marsellisa Nindito SE, Akt., M.Sc; (II) Yunika Murdayanti SE, M.Si The aim of this study was to get empirical evidence about the effect of auditor’s professionalism toward materiality level considerations; the effect of auditor’s experience toward materiality level considerations; and the effect of auditor’s professionalism and experience toward materiality level considerations. This research involves 49 auditor that work on KAP in South Jakarta.. Data were obtained by questionnaires. This research used multiple regression method to test the hypothesis at 5% significance. The result of this study showed that: 1) Auditor’s Professionalism (X1)has significant influence toward Materiality Level Consideration; 2) Auditor’s Experience (X3) has significant influence toward Materiality Level Consideration; and 3) Auditor’s Professionalism and Experience have significant influence toward Materiality Level Consideration. The R square is 0,740 which indicates the model used in this research is sufficient to explain the influence of independent variable toward dependent variable. Keywords: professionalism, experience, Materiality Level Consideratio